The most neutral DAC I have heard is the Rockna Wavedream. The edition and signature tonally are the same. You get more detail and an even bigger soundstage with the signature vs the edition.
the thing about the Wavedream is the sound profile doesn’t really stand out in any way. It is not bright nor is it warm. The sound isn’t full but it also isn’t thin. It isn’t forward but it isn’t laid back. Etc…. It is hard to describe the sound because of this and in fairness, some folks find this a bit boring as the DAC is so exceedingly uncolored.
I would say this is true across the dozens of DACs I have listened too ranging from the Khadas Tone 2 up to the MSB Reference.